In this review, we’re taking a look at the SMSL M20 USB DAC & AMP, which costs $129 USD.
Disclaimer: SMSL sent us the M20 for this review. All thoughts and experiences with the product reflect my honest opinion.
SMSL
SMSL, a Chinese audio company known for its wide range of value-driven products, consistently designs well-built, high-quality DACs and amplifiers. Founded in Shenzhen, China, in 2009, SMSL (ShuangMuSanlin Electronics Co., Ltd.) has a strong track record and has garnered many fans around the globe.
My personal experience with their gear has been consistently positive, and today’s review covers one of their latest entries under a new sub-brand initiative.
LIN.LIN.LIN
LIN.LIN.LIN is a new sub-brand under SMSL, aiming to bridge the gap between audiophile-grade equipment and gaming-oriented designs.
From what I understand, the LIN.LIN.LIN’s focus will be accessible, high-performance audio designs with a gaming vibe.
The M20 and the DS200 are the first models introduced under this banner.
SMSL M20 (LIN.LIN.LIN)
The SMSL M20 is a compact USB DAC & headphone amplifier built around a quad CS43131 DAC array from Cirrus Logic and dual TPA6120A2 amp chips from Texas Instruments.
The architecture is powered by a 3rd-gen XMOS XU-316 USB controller and supports both USB 1.1 and 2.0 modes. By supporting USB 1.1, SMSL specifically targets gaming consoles like the PS5 or Switch.
The unit supports both 3.5mm and 4.4mm headphone outputs, as well as a 3.5mm line-out. With its PLFC amp design and balanced output, the M20 delivers 700mW of power at 32 ohms, which is quite impressive for its small footprint.
Interestingly, power is delivered either through a single USB-C port or separately via the dedicated Power/USB input.
At $129 USD, it’s available via Amazon US and Aliexpress, positioning itself as a hybrid between dongles and traditional desktop DAC/AMPs.
We’ll try to cover all bases and the performance, but let’s check out the specs first.
Specs & Highlights
Quad CS43131 DAC Array
Dual TPA6120A2 AMP Chips
3rd Gen XMOS XU-316 USB Chipset
USB 1.1 and USB 2.0 Modes
3.5mm line/headphone, 4.4mm headphone
Output 2.5Vrms (3.5mm), 5Vrms (4.4mm)
THD+N 0.0001% (-115dB)
Power Consumption <15W
Standby Power <0.5W
Size 85×22.4x85mm (WxHxD)
Weight 165g
Firmware that lets you turn off the lights: Link
Packaging & Accessories
The SMSL M20 arrives in a simple, drawer-style box that looks nice and tidy despite its simplistic design. The outer sleeve has a clean layout with a line-art depiction of the new logo and an image of the product.
Inside, the M20 is nestled in a firm foam tray that keeps it secure during shipping. The accessories are laid out alongside the unit and include a USB-A to USB-C cable, a USB-C to USB-C cable, a user manual, and a service card.
It’s a basic bundle, but it contains everything you would need.
The cable quality is nothing special. The USB-C to USB-C cable has a somewhat stiff jacket, while the USB-A to USB-C cable is slightly softer and easier to handle. Both cables are suitable for desktop setups, but neither offers much flexibility or aesthetic appeal.
The packaging is functional and efficient; that’s about it. It’s a straightforward presentation that fits the practical, affordable nature of the device.
Design & Build Quality
The SMSL M20 has a very distinctive and compact design that I quite like. Measuring just 85 by 85 millimeters, it’s a perfect square that fits easily on any desk.
The footprint is minimal, and the device weighs the same as an iPhone 16. The chassis is made from aluminum, as usual, and gives off a solid, durable feel with excellent SMSL machining.
The most striking visual feature is the transparent top panel, which gives users a direct view of the internal components and the audio architecture.
You can clearly see the quad CS43131 DACs, the XMOS XU-316 USB controller, and the PLFC amp layout. I hope this open design remains part of the LIN.LIN.LIN design language going forward.
Another highlight is the LEDs surrounding the unit. These LED lights illuminate during use and serve as indicators for volume and even navigation assistance. It’s a flamboyant decision since many gamers like to play in dimly lit or dark rooms, and these lights aren’t exactly subtle.
That said, there’s a feature that allows you to turn them off. In well-lit environments, LEDs are not overwhelming, and I kind of like them. They look very “cyberpunk” combined with the naked internals.
On top of the unit are three buttons: a red button on the right for menu selection and two black buttons for volume up and down. They are tactile enough, though the feel is closer to a soft click than a mechanical press.
These buttons handle filter switching, output mode selection, USB UAC mode, filter selection, and MQA mode without the need for an app. The “menu” is actually on the bottom side of the transparent top panel.
You get assistive LEDs to know what’s what. The usage is simple, although the labeling is hard to read due to the small font size.
Additionally, I’m not sure who listens to MQA anymore, but SMSL remains persistent with its MQA marketing.
Flipping the unit over reveals a printed reference legend showing LED behavior, USB mode colors, and filter numbers. It’s a thoughtful inclusion that saves time referencing the manual.
The four soft, frosted-glass feet elevate the device and prevent sliding.
Interestingly, each of them houses an RGB LED that cycles between red, green, and blue. While I appreciate the top-side lighting, these bottom LEDs feel out of place and give off a cheaper vibe that contrasts with the otherwise well-executed design.
On the rear, you’ll find all I/O neatly lined up. There’s a USB-C port for data and power, a dedicated USB-C for auxiliary power, a 3.5mm line-out, a 3.5mm headphone out, and a 4.4mm balanced headphone output.
The ports feel solid, but they are made of plastic.
Overall, the M20 comes across as a confident and experimental design that stands out visually. I happen to like the direction quite a bit. That said, the RGB lighting on the feet could use refinement.
A frosted frame covering the LEDs would look much cleaner and solve the usability problem in darker environments.
The review continues on the second page. Click here or use the jumps below to keep reading.
